Hi, need some help with this problem:

Vaughn Manufacturing sells coffee beans, which are sensitive to price fluctuations. The following inventory information is available for this product at December 31, 2022.

Coffee Bean Units Unit Cost Net Realizable Value Coffee arabica 13,100 bags $5.40 $5.35 Coffee robusta 4,300 bags 3.60 3.70

Calculate Vaughns inventory by applying the lower-of-cost-or-net realizable value basis.

Vaughns inventory: $________

Thanks